PennsylvaniaHB 962025-2026 Regular SessionHouse

An Act amending the act of July 7, 1947 (P.L.1368, No.542), known as the Real Estate Tax Sale Law, in sale of property, providing for delinquent real estate tax notification to designated individual; . . .providing for unseated lands; and imposing duties on the Department of Community and Economic Development.

Sponsored By: Chris Pielli (Democratic)

Signed by Governor

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Bill Overview

Analyzed Economic Effects

4 provisions identified: 1 benefits, 1 costs, 2 mixed.

Land taxes attach without personal notice

For owners of unseated land, property taxes are a charge against the land, not a personal debt. The land can still be sold for unpaid taxes. Because the sale is a legal action against the property, personal notice to the owner is not required.

Past land buyers gain underground rights

The law gives some buyers at earlier unseated-land tax sales full ownership, including separately owned oil, gas, and mineral rights. The sale must predate this rule's effective date, include the surface, and involve underground rights not separately assessed that tax year. This applies whether or not the buyer owned any property interest when the taxes became due. Underground rights owned by a government at the time of sale are excluded. Ownership remains subject to qualifying redemption shown in official county records or a court order from a case started within the five-year statutory limit.

Property owners can name tax notice contacts

Property owners can name an eligible person to receive overdue property tax notices, whether or not they need help managing notices. The person must be next of kin or an authorized agent, guardian, trustee, or other representative. Owners submit the state designation form to both the county tax bureau and the relevant taxing district. Both offices must then send notices to the owner and the named person. The form requires the owner's name, birth date, contact details, property address, and the contact's name, contact details, and eligibility verification. The Department of Community and Economic Development develops the form and can require other needed information. It must post the form online and distribute copies to taxing districts and area agencies on aging. Owners can cancel in writing to both local offices; designation forms and cancellation notices are confidential and exempt from public-records requests. Naming a contact does not change guardianship authority or depend on a separate guardianship or fiduciary appointment.

Stricter proof for reclaiming tax-sale land

Parties seeking or benefiting from court recognition of redemption—reclaiming unseated land after a tax sale—must provide specific proof. They must show the redemption right existed when the challenged transaction occurred. They must also provide either a recorded exemption receipt or a conveyance document stamped as redeemed, with a matching county record made at the time. For claims of redemption by permission involving county-purchased property, claimants must provide a deed poll or an official county record. That record must note the redemption when it occurred.

Sponsors & Cosponsors

Sponsor

  • Chris Pielli

    Democratic • House

Cosponsors

  • Arvind Venkat

    Democratic • House

  • Benjamin V. Sanchez

    Democratic • House

  • Brett R. Miller

    Republican • House

  • Carol Hill-Evans

    Democratic • House

  • Dan K. Williams

    Democratic • House

  • Danielle Friel Otten

    Democratic • House

  • Darisha K. Parker

    Democratic • House

  • Dave Madsen

    Democratic • House

  • Eddie Day Pashinski

    Democratic • House

  • G. Roni Green

    Democratic • House

  • Jeremy Shaffer

    Republican • House

  • Jim Haddock

    Democratic • House

  • Jim Prokopiak

    Democratic • House

  • Joe Ciresi

    Democratic • House

  • Joe Webster

    Democratic • House

  • Johanny Cepeda-Freytiz

    Democratic • House

  • John C. Inglis III

    Democratic • House

  • Jose Giral

    Democratic • House

  • Justin C. Fleming

    Democratic • House

  • La'Tasha D. Mayes

    Democratic • House

  • Lisa A. Borowski

    Democratic • House

  • Liz Hanbidge

    Democratic • House

  • Malcolm Kenyatta

    Democratic • House

  • Melissa Cerrato

    Democratic • House

  • Nancy Guenst

    Democratic • House

  • Nikki Rivera

    Democratic • House

  • Perry S. Warren

    Democratic • House

  • Robert Freeman

    Democratic • House

  • Steve Samuelson

    Democratic • House

  • Tarik Khan

    Democratic • House

  • Tim Twardzik

    Republican • House

Roll Call Votes

All Roll Calls

Yes: 679 • No: 125

Senate vote • 7/12/2026

House Bill 96 PN3767, Final Passage

Yes: 42 • No: 8

House vote • 7/12/2026

House Bill 96 PN3767, MOTION TO RECOMMIT COMMERCE

Yes: 101 • No: 101

Senate vote • 7/11/2026

House Bill 96 PN1627 A04096, YAW Amendment No. A-4096

Yes: 36 • No: 14

committee vote • 3/23/2026

22 0

Yes: 22 • No: 0

committee vote • 6/11/2025

11 0

Yes: 11 • No: 0

House vote • 5/7/2025

House Bill 96 PN1627, FINAL PASSAGE

Yes: 201 • No: 2

committee vote • 5/7/2025

37 0

Yes: 37 • No: 0

House vote • 5/6/2025

House Bill 96 PN0079 A00439

Yes: 203 • No: 0

committee vote • 4/8/2025

26 0

Yes: 26 • No: 0

Actions Timeline

  1. Act No. 27 of 2026

    7/12/2026Governor
  2. Approved by the Governor

    7/12/2026Governor
  3. Presented to the Governor

    7/12/2026House
  4. Signed in Senate

    7/12/2026House
  5. Signed in House

    7/12/2026House
  6. House concurred in Senate amendments (167-35)

    7/12/2026House
  7. Re-reported on concurrence, as committed

    7/12/2026House
  8. Referred to Rules

    7/12/2026House
  9. Third consideration and final passage (42-8)

    7/12/2026Senate
  10. Amended on third consideration (36-14)

    7/11/2026Senate
  11. Removed from table

    6/30/2026Senate
  12. Laid on the table

    6/30/2026Senate
  13. Removed from table

    6/3/2026Senate
  14. Laid on the table

    6/3/2026Senate
  15. Re-reported as committed

    3/23/2026Senate
  16. Re-referred to Appropriations

    6/23/2025Senate
  17. Second consideration

    6/23/2025Senate
  18. First consideration

    6/11/2025Senate
  19. Reported as committed

    6/11/2025Senate
  20. Referred to Urban Affairs & Housing

    5/22/2025Senate
  21. Third consideration and final passage (201-2)

    5/7/2025House
  22. Re-reported as committed

    5/7/2025House
  23. Re-committed to Appropriations

    5/6/2025House
  24. Second consideration, with amendments

    5/6/2025House
  25. Removed from table

    5/5/2025House

Bill Text

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